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April 14, 2014, Philippine Stock Exchange 3rd Floor, Philippine Stock Exchange Plaza Ayala Triangle, Ayala Avenue Marathi City Attention: Ms. Janet A. Incarnation Head, Disclosure Department Gentlemen:
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What is as of and for?
"As of" refers to a specific date at which the information is being reported, while "for" refers to the period of time over which the data is applicable.
Who is required to file as of and for?
Entities such as corporations, partnerships, and individuals who meet certain criteria set by tax jurisdictions are required to file reports that include "as of" and "for" information.
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To fill out, enter the specific date in the "as of" field and indicate the reporting period in the "for" field, ensuring all relevant financial data for that period is accurately disclosed.
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The purpose is to provide users with a clear understanding of the financial position at a specific date and the performance over a defined period.
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Typically, financial statements, income statements, and related disclosures must report assets, liabilities, equity, revenues, and expenses.
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